When do e-invoices become mandatory in Latvia?
A structured e-invoice is an invoice in machine-readable XML that conforms to the European standard EN 16931 and Peppol BIS Billing 3.0. In Latvia it becomes mandatory in stages: since 1 January 2025 for transactions with the state (B2G) and from 1 January 2028 for transactions between businesses (B2B). From 1 January 2026, B2G, G2G and G2B e-invoice data has to be reported to VID, and B2B businesses will be able to report voluntarily.
Does a PDF invoice by email count?
No. A PDF is a human-readable image that the recipient's system cannot process automatically. A structured e-invoice is an XML file the system reads by itself. Read more in the Peppol guide for Latvia.
How do I get ready?
You need software that generates EN 16931 / Peppol BIS 3.0 conformant XML and sends it to the recipient. With erekini.eu you can do that today, without waiting for the deadline, and you can check your XML file with bezmaksas Peppol validatoru.